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2018 (5) TMI 1551 - GUJARAT HIGH COURT
Survey u/s 133A - reopening the assessment u/s 147 - during survey certain diaries and loose papers were found by the AO - loose papers are related to the land transactions and receipts of cash received from other persons and the cash payments made - Held that:- reasons recorded were placed before the Assistant Commissioner along with other details - AC agreed that it was a fit case for issuing notice u/s 148 - it is not a case where it can be stated that permission have been granted without application of mind - petition is dismissed - decided against the assessee.